 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           765
 
                               2019-2020 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 10, 2019
                                       ___________
 
        Introduced  by  M.  of  A.  GOTTFRIED,  TAYLOR,  ORTIZ  -- read once and
          referred to the Committee on Ways and Means
 
        AN ACT to amend the tax law, in relation to  the  donation  of  a  human
          organ
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Paragraph 38 of subsection (c) of section 612  of  the  tax
     2  law,  as added by chapter 565 of the laws of 2006, is amended to read as
     3  follows:
     4    (38) An amount of up to ten thousand  dollars  if  a  taxpayer,  while
     5  living,  donates one or more of his or her human organs to another human
     6  being for human organ transplantation. For purposes of  this  paragraph,
     7  "human organ" means all or part of a liver, pancreas, kidney, intestine,
     8  lung,  or  bone marrow. A subtract modification allowed under this para-
     9  graph shall be claimed in the taxable year  in  which  the  human  organ
    10  transplantation occurs.
    11    (A)  A  taxpayer  shall  claim the subtract modification allowed under
    12  this paragraph only once and such subtract modification shall be claimed
    13  for only the following unreimbursed expenses which are incurred  by  the
    14  taxpayer  or spouse of the taxpayer, and related to the taxpayer's organ
    15  donation:
    16    (i) travel expenses;
    17    (ii) lodging expenses; [and]
    18    (iii) lost wages[.]; and
    19    (iv) child care costs;
    20    (B) The subtract modification allowed under this paragraph  shall  not
    21  be claimed by a part-year resident or a non-resident of this state.
    22    §  2.  This  act  shall take effect on the sixtieth day after it shall
    23  have become a law.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03581-01-9
Relates to organ donation

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